The Online Safety Bill will regulate illegal and harmful digital content, largely focusing on user-generated content. Originally published in May 2021, a revised version was presented to Parliament in April 2022. The reach of the Bill has widened in some areas and includes a range of new offences. Compliance will be a significant challenge for those in scope. We take a detailed look at what the OSB covers, who is caught by it, and at what compliance and enforcement will involve.